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26 U.S.C. § 42

Citation
26 U.S.C. § 42 (B)
Parent Document
26 U.S.C. § 42

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(B) Special rule where minimum percent of buildings is financed with tax-exempt bonds subject to volume cap For purposes of subparagraph (A), paragraph (1) shall not apply to any portion of the credit allowable under subsection (a) with respect to a building if— (i)